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New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data

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NBER2024-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w32368
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资源简介:
Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new gig work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm-reported payments to gig and other contract workers do not
提供机构:
美国国家经济研究局
创建时间:
2024-04-01
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